EIN: 237129472
UEI: LFMBJ7KKLKP2
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 14, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 14, 2020 (2082 days ago).
What is a management decision? →The Project paid $25,000 to the Carter Memorial AME Church, the sponsoring organization, as a donation. Cause: The Board of Directors authorized a donation to the Project?s sponsoring organization prior to adopting the approval policy. Effect: The expense was not included in the approved operating budget nor was it an allowable expense for the project. Recommendation: The Board of Directors should not authorize any expenses that are non-budgeted and all expenses should be allowable costs related to the project. The Board should adhere to the policy established regarding financial procedures. Management Response: Management acknowledges that all expenses should be related to the project and has instituted a policy to prevent future findings.
Show full finding ▾Hide full finding ▴Major Federal Award Programs-Findings and Questioned Costs: Section 8, CFDA 14.857 2019-1 Donation Context: The review of expenses indicated that non-budgeted expenses were incurred in the amount of $25,000 as a donation. Criteria: The regulatory agreement provides that payments for donations are an unallowable cost under Uniform Guidance. Condition: The Project paid $25,000 to the Carter Memorial AME Church, the sponsoring organization, as a donation. Cause: The Board of Directors authorized a donation to the Project?s sponsoring organization prior to adopting the approval policy. Effect: The expense was not included in the approved operating budget nor was it an allowable expense for the project. Recommendation: The Board of Directors should not authorize any expenses that are non-budgeted and all expenses should be allowable costs related to the project. The Board should adhere to the policy established regarding financial procedures. Management Response: Management acknowledges that all expenses should be related to the project and has instituted a policy to prevent future findings.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harrison Bryant Kearney Boulevard Plaza, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019: Roland Roos and Company, Auditors 4384 E. Ashlan, Suite 107 Fresno, CA 93726 Audit period: January 1, 2019 to December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT None FINDINGS - FEDERAL A WARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2019-1: Section 8, CFDA 14.857 Recommendation: The Board of Directors should not authorize any expenses that are nonbudgeted and all expenses should be allowable costs related to the project. Action Taken: The Board has instituted a policy that provides for all expenditures to be in accordance with the Uniform Guidance, 0MB Circular A-122 and HUD Regulations. Responsible Contact Person: Franklin Spees, Property Manager Completion Date: May 28, 2020 If the Department of Housing and Urban Development has questions regarding this plan, please call Rey Wallace, President at (559)266-0143; Franklin Spees, Property Manager at (559)270-6776.
2018-001
FAC accepted this audit on July 31, 2019 — management decision was due January 31, 2020.
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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